SNA quality mark
This page not only explains the SNA quality mark, but also where to find certified companies, what is user liability, a G-account, who is indemnified and what is the WKA declaration.
What is the SNA quality mark?
The quality mark of Stichting Normering Arbeid (SNA) is the quality mark for all temporary employment agencies and (sub)contractors. The hallmark is based on the NEN 4400 standard.
Temporary employment agencies with the SNA hallmark have been assessed on their obligations from labor:
- the identification of the company;
- the declaration and payment of payroll taxes and sales tax due;
- payment of wages not in violation of the Minimum Wage Act;
- carrying out identity checks and verifying entitlement to work in the Netherlands;
- preventing risks of liability and fines arising from hiring, on-lending or outsourcing work.
Why work with an SNA certified temporary employment agency?
Do you regularly borrow or outsource work? Working with companies with the SNA quality mark, in the first place offers you protection against costly claims. In addition, most collective bargaining agreements require you to only hire staff from SNA certified companies.This is because on the basis of Chain and Hirer liability, you are personally liable for non-paid sales tax and payroll taxes, and you risk high fines for working with people who are not authorized to work in the Netherlands, whose identity has not been established or who have assumed a false identity. Since July 1st, 2012, you can also qualify for exemption from the hirer's liability if you use SNA-certified temporary employment agencies. When you work exclusively with SNA certified companies, you show your business relations that you operate in a socially responsible way: decent employment and fair competition are of paramount importance to you. You also underline your own reliability with this choice.
How can I check whether a company has an SNA quality mark?
Through the link on the page links and downloads you will enter the site of the Foundation for Standardization and Labor. In the search section you can enter the company name of the temporary employment agency of your choice and see whether that agency has the SNA hallmark, of course you will find Janssen Jobs here.
Companies that may carry the SNA hallmark must meet the requirements in the SNA scheme (including the requirements in the NEN 4400 standard). This standard has been developed for Dutch (NEN 4400-1) and foreign companies that operate on the Dutch market (NEN 4400-2) and provide labor and/or hire work. The companies in the SNA register are checked every six months and only included if they meet the requirements set.
What is Hirer's Liability ?
The purpose of the hirer's liability regulation is to prevent borrowers from abusing their work in the payment of payroll taxes and sales tax. Hiring occurs when a hirer makes workers who are employed by it available to another, the hirer. The hirer can be held liable for payroll taxes and sales tax if the worker lender fails to pay these taxes. In addition to the hirer, the hirer can also be held liable. This applies to the entire chain of contractors who have used hired workers. The hirer and hirer can limit the risk of their liability by, for example, requesting a statement of payment history from their hirer and complying with their administrative obligations. The hirer can also limit the financial consequences of being held liable by depositing the portion of the invoice amount intended for payroll taxes and sales tax into a so-called g-account of the hirer. Since July 1st, 2012, you can also qualify for exemption from the hirer's liability if you use temporary employment agencies with the SNA quality mark.
What is a G-account?
A G-account is a blocked account that is requested from the tax authorities. Only the tax authorities can be paid from this account. The purpose of a G-account is to prevent a hirer (formal employer) from avoiding payment of payroll tax and social security contributions. A hirer pays for the services of the lent worker a certain percentage (usually 25%) that presumably serves for payroll taxes into the G-account, the remainder can be deposited into a normal account. At the bottom of the invoice is a splisting of the amounts. Therefore, to safeguard the hirer, it is important that he deposits the indicated amount into the G-account. If the hirer fulfills this "obligation" then he can therefore assume that the payroll taxes will be paid. He can no longer be held liable for the amount he has deposited in the G-account if you do not meet your remittances.
What is a WKA-declaration?
Companies can apply to the tax authorities for a "declaration of chain and user company liability payment behavior". The tax authority then checks whether the company has paid all contributions and taxes on time. If that is the case, a WKA statement is issued.